2014 Articles

The Intricacies of Tax and Globalization

Leviner, Sagit

The Intricacies of Tax & Globalization review explores the effect of globalization on taxation. It looks into the available data (particularly from the OECD and EU) to explore global trends in taxation over the past three decades to evaluate whether and to what extent globalization leads to convergence or divergence of national tax policies, and to assess the merit of such changes.